内容摘要：

为落实党的十七大报告所提出的统筹兼顾的指导方针和各项目标，财政要在已有的制度与政策框架基础上，积极努力开创财政统筹兼顾的新格局：以清晰的指导理念明确财政统筹兼顾的重点；以公正、民主的决策与监督机制保障财政统筹兼顾的科学性；以规范的财政制度与绩效导向的精细化管理提高财政统筹兼顾的效率；以财力的可持续增长加大财政统筹兼顾的力度。

关键词：财政　统筹兼顾　科学发展观

abstract:in order to further implement the guiding principles and other objectives proposed in the report of the seventeenth national congress of cpc, and on the basis of existing systemic arrangement and policies, greater efforts should be made to initiate a new pattern in public finance by making unified planning with comprehensive considerations: specifying its emphasis with clear-cut guideline; ensuring its scientific feature with impartial and democratic mechanism of decision-making and supervision; enhancing its efficiency with a normative system and performance-oriented administration, and etc.

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